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Publications - Tax

  • IRC - New form Modelo 22 has been approved

    Order no. 616/209, of 14 January of the Secretary of State for Fiscal Affairs was officially published, which approves the new Modelo 22 form (Corporate Income Tax), respective appendixes and filling instructions, as a result of the amendments…

  • Tax incentives to rental agreements have been approved

    Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable rental housing construction.

  • The VAT rules applicable to vouchers have been changed

    Ruling no. 30208, of 4 January was disclosed on the Portuguese Tax Authorities’ website, clarifying the interpretation and application of article 275 of Law no. 71/2018 (Budget Law for 2019), which transposed the Council Directive (EU)…

  • Interest rate for late payment has been updated

    Notice no 212/2019, of 4 January, from the Portuguese Treasury and Debt Management Agency – IGCP, E.P.E was officially published, which establishes the interest rate for late payment applicable to debts towards the State and other…

  • Budget Proposals 19 - Poll Mode

    Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.

  • Budget Law for 2019 was approved

    Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.

  • IRC – The impairment losses maximum threshold has been updated (financial entities)

    Regulatory Decree no. 13/2018, of 28 of December, was officially published, which establishes the maximum threshold for impairment losses and other deductible corrections on the assessment of the taxable income of the entities subject to the…

  • IMI – The average value of construction has been updated

    Ministerial Order no. 330-A/2018, of 20 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39.º of the Municipal Property Tax Code, to enter in force in…

  • Termination of the Double Tax Treaty between Portugal and Finland

    Notice no. 146/2018, was officially published, which reports that the Finland Embassy in Lisbon has communicated to the Portuguese government the decision of the Republic of Finland to terminate the Double Tax Treaty signed between Portugal and…

  • Approved new forms Modelo 44 and 10

    As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT…

  • Updating on the monetary devaluation indexes

    Ministerial Order no. 317/2018, of 11 December, was officially published, which updates the annual monetary devaluation indexes applicable to the goods and rights disposed during 2018, whose value should be updated in accordance to articles 47 of…

  • New IRS Model 39 Declaration for the reporting of income and withholding taxes at a flat

    Ministeral Order no. 319/2018, of 12 December, was officially published, which approves the new Model 39 form and respective filling instructions, in order to communicate to the tax authorities the income and the relevant withholding taxes…